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Showing 60 out of a total of 71 results for collection: Research Articles (Accounting).
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The decision by management to disclose environmental information : a research note based on interviews
De Villiers, Charl Johannes
(
University of Pretoria. School of Accounting Sciences
,
1999
)
The shaping of sustainability assurance through the competition between accounting and non-accounting providers
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
Lakshan, A.M.I.
;
Low, Mary
;
De Villiers, Charl Johannes
(
Emerald
,
2022-05
)
Association between South African listed companies' BEE scores and market performance : an introductory study
Ferreira, Petrus Hendrik (Petri)
;
De Villiers, Charl Johannes
(
Emerald
,
2011
)
Social responsibility disclosure by South African industrial holding companies : a research note
De Villiers, Charl Johannes
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2000
)
Is a client's corporate social responsibility performance a source of audit complexity?
Garcia, Joy
;
De Villiers, Charl Johannes
;
Li, Lina (Zixuan)
(
Wiley
,
2021-03
)
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research
Lombardi, Rosa
;
De Villiers, Charl Johannes
;
Moscariello, Nicola
;
Pizzo, Michele
(
Emerald
,
2022-08
)
The South African government's response to COVID-19
De Villiers, Charl Johannes
;
Cerbone, Dannielle
;
Van Zijl, Wayne
(
Emerald
,
2020-09
)
The effect of attribution on perceptions of managers' performance
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2002
)
The why, what, where and how of corporate environmental reporting
De Villiers, Charl Johannes
;
Lubbe, D.S.
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Corporate social responsibility disclosure, dividend payments and firm value - relations and mediating effects
De Villiers, Charl Johannes
;
Ma, Diandian
;
Marques, Ana
(
Wiley
,
2023
)
Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan
Arul, Rayhan
;
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Emerald
,
2021-08
)
Trends in South African corporate environmental reporting : a research note
Antonites, Elbie
;
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2003
)
More corporate environmental reporting in South Africa?
De Villiers, Charl Johannes
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1995
)
Evaluating the integrated reporting journey : insights, gaps and agendas for future research
Rinaldi, Leonardo
;
Unerman, Jeffrey
;
De Villiers, Charl Johannes
(
Emerald
,
2018
)
Thirty years of Accounting, Auditing and Accountability Journal : a critical study of the journal’s most cited articles
Dumay, John
;
De Villiers, Charl Johannes
;
Guthrie, James
;
Hsiao, Pei-Chi
(
Emerald
,
2018
)
Understanding how managers institutionalise sustainability reporting : evidence from Australia and New Zealand
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019-06
)
How management control systems can enable, constrain, and embed integrated reporting
Bezuidenhout, Stefanus Cornelius (Stefan)
;
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Wiley
,
2023-12
)
A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity
Alrazi, Bakhtiar
;
De Villiers, Charl Johannes
;
Van Staden, Chris J. (Christiaan Johan)
(
Elsevier
,
2015-09
)
Board characteristics and corporate social responsibility : a meta-analytic investigation
Endrikat, Jan
;
De Villiers, Charl Johannes
;
Guenther, Thomas W.
;
Guenther, Edeltraud M.
(
Sage
,
2021-11
)
Earnings management through loss avoidance : does South Africa have a good story to tell?
Pududu, Mangakane Lehlogonolo
;
De Villiers, Charl Johannes
(
University of Pretoria, Department of Economics
,
2016
)
Shareholder's corporate environmental disclosure needs
De Villiers, Charl Johannes
;
Van Staden, Chris J. (Christiaan Johan)
(
Juta
,
2010-07
)
Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty
Bui, Binh
;
De Villiers, Charl Johannes
(
Elsevier
,
2017-01
)
Integrated reporting : background, measurement issues, approaches and an agenda for future research
De Villiers, Charl Johannes
;
Venter, Elmar Retief
;
Hsiao, Pei-Chi Kelly
(
Wiley
,
2017-12
)
A (new) role for business-promoting the United Nations' sustainable development goals through the internet-of-things and blockchain technology
De Villiers, Charl Johannes
;
Kuruppu, Sanjaya
;
Dissanayake, Dinithi
(
Elsevier
,
2021-07
)
Determinants of environmental investment : evidence from Europe
Bhuiyan, Md. Borhan Uddin
;
Huang, Hedy Jiaying
;
De Villiers, Charl Johannes
(
Elsevier
,
2021-04
)
The institutionalisation of mining company sustainability disclosures
De Villiers, Charl Johannes
;
Low, Mary
;
Samkin, Grant
(
Elsevier
,
2014-12
)
A review of accounting research in internationalising journals in the South African region
De Villiers, Charl Johannes
;
Hsiao, Pei-Chi K.
(
AOSIS OpenJournals
,
2017-12-07
)
A review of accounting research in Australasia
De Villiers, Charl Johannes
;
Hsiao, Pei‐Chi Kelly
(
Wiley
,
2018-12
)
Qualitative research interviews using online video technology – challenges and opportunities
De Villiers, Charl Johannes
;
Farooq, Muhammad Bilal
;
Molinari, Matteo
(
Emerald
,
2022-11
)
Industry differences in respect of corporate environmental reporting in South Africa : a research note
De Villiers, Charl Johannes
;
Lubbe, Dave (David Schalk), 1951-
(
School of Accounting Sciences, UP
,
2001
)
Are CSR disclosures value relevant? Cross-country evidence
Cahan, Steven F.
;
De Villiers, Charl Johannes
;
Jeter, Debra C.
;
Naiker, Vic
;
Van Staden, Chris J.
(
Routledge
,
2016-03
)
Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages
Bui, Binh
;
De Villiers, Charl Johannes
(
Wiley
,
2021-09
)
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
De Villiers, Charl Johannes
;
Dimes, Ruth
;
Molinari, Matteo
(
Emerald
,
2024-01
)
The institutionalisation of corporate social responsibility reporting
De Villiers, Charl Johannes
;
Alexander, Deborah Ann
(
Elsevier
,
2014-06
)
Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
Hsiao, Pei-Chi Kelly
;
De Villiers, Charl Johannes
;
Scott, Tom
(
Emerald
,
2022-05
)
The influence of integrated reporting and internationalisation on intellectual capital disclosures
Terblanche, Wendy
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
The effect of expensing share-based payments on basic earnings per share of South African listed companies
Pretorius, Denice P.
;
De Villiers, Charl Johannes
(
Emerald
,
2013
)
Employee-related disclosures in corporate annual reports and the King II Report recommendations
Faure, G.
;
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
Why do South African companies not report more environmental information when managers are so positive about this kind of reporting?
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2003
)
The value-relevance of goodwill reported under IFRS 3 versus IAS 22
Eloff, Anne-Marie
;
De Villiers, Charl Johannes
(
Routledge
,
2015-02
)
Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Emerald
,
2023-03
)
Management of risks associated with the disclosure of future-oriented information in integrated reports
Lakshan, A.M.I.
;
Low, Mary
;
De Villiers, Charl Johannes
(
Emerald
,
2021-01
)
Corporate social responsibility and earnings management of South African companies
Jordaan, Lauren A.
;
De Klerk, Marna
;
De Villiers, Charl Johannes
(
University of Pretoria, Department of Economics
,
2018-03-29
)
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019-12
)
Environmental reporting in South Africa from 1994 to 1999 : a research note
De Villiers, Charl Johannes
;
Barnard, P.
(
School of Accounting Sciences, UP
,
2000
)
How to communicate and use accounting to ensure buy-in from stakeholders : lessons for organizations from governments' COVID-19 strategies
De Villiers, Charl Johannes
;
Molinari, Matteo
(
Emerald
,
2022-01
)
The association between corporate social responsibility reporting and firm value for South African firms
Horn, Riana
;
De Klerk, Marna
;
De Villiers, Charl Johannes
(
University of Pretoria, Department of Economics
,
2018-08-28
)
Carbon emissions management control systems : field study evidence
Bui, Binh
;
De Villiers, Charl Johannes
(
Elsevier
,
2017-11
)
Telephonic qualitative research interviews : when to consider them and how to do them
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
Qualitative accounting research : special issue introduction
Dumay, John
;
De Villiers, Charl Johannes
(
Wiley
,
2019-09
)
Hallmarks of integrated thinking
Dimes, Ruth
;
De Villiers, Charl Johannes
(
Elsevier
,
2024-01
)
Integrated reporting : perspectives of corporate report preparers and other stakeholders
Adhariani, Desi
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
The market for sustainability assurance services : a comprehensive literature review and future avenues for research
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise
Farneti, Federica
;
Casonato, Federica
;
Montecalvo, Monica
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
Construction of research articles in the leading interdisciplinary accounting journals
De Villiers, Charl Johannes
;
Dumay, John
(
Emerald
,
2013-06
)
The potential of integrated reporting to enhance sustainability reporting in the public sector
Montecalvo, Monica
;
Farneti, Federica
;
De Villiers, Charl Johannes
(
Routledge
,
2018
)
Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment
De Villiers, Charl Johannes
;
Cho, Charles H.
;
Turner, Michael J.
;
Scarpa, Riccardo
(
Routledge
,
2023
)
Ethical arguments regarding corporate environmental reporting
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
Postmodernism and accounting : mirror or myth?
Koornhof, Carolina, 1959-
;
De Villiers, Charl Johannes
(
Meditari Accountancy Research
,
1999
)
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De Villiers, Charl Johannes (71)
Dimes, Ruth (6)
Farooq, Muhammad Bilal (6)
Dumay, John (4)
Hsiao, Pei-Chi Kelly (4)
Bui, Binh (3)
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Economic and management sciences articles SDG-08 (22)
SDG-08: Decent work and economic growth (22)
Integrated reporting (14)
Corporate social responsibility (CSR) (9)
Environmental accounting (8)
Environmental disclosure (8)
Environmental reporting (8)
Environmental reporting -- South Africa (7)
Sustainability reporting (7)
Economic and management sciences articles SDG-13 (6)
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